MTD for Landlords: What Changes from April 2026?

From 6 April 2026, Making Tax Digital (MTD) for Income Tax becomes mandatory for landlords whose combined gross income from property and/or self-employment exceeds £50,000 per year. Please note that the threshold is based on gross income before expenses, not profit. The threshold will reduce to £30,000 from April 2027 and £20,000 from April 2028.

If you are within MTD, you must keep digital records, use HMRC-compatible software, submit quarterly updates to HMRC, and complete a final end-of-year declaration.

These rules apply to individual landlords. If your rental property is owned by a Limited Company, MTD for Income Tax does not currently apply.

Not sure if MTD applies to you? Capital Accountants can review your situation, help you register, and ensure you’re fully compliant with HMRC requirements.